Poland to implement VAT changes and joint liability in 2027

Significant changes to VAT regulations are set to take effect in Poland on January 1, 2027. The amendments introduce expanded joint liability for certain intangible services, potentially holding businesses accountable for unpaid VAT by their contractors.

This new liability will apply to specific service categories, including accounting, advertising, IT (software and hosting), economic consultancy, and employment-related services. The extent of the liability depends on whether the buyer knew, or had reasonable grounds to suspect, that the VAT would not be paid to the tax office. Key indicators of risk include transaction values that deviate significantly from market rates without justification.

There are specific thresholds regarding this liability: purchases documented by an invoice for less than 15,000 PLN gross are exempt. However, if the total value of services from a single provider exceeds 50,000 PLN net in a single month, this exemption no longer applies. The split payment mechanism remains a valid protective measure for businesses against this joint liability.